McLELLAN, District Judge.
This appeal of the plaintiffs from a judgment for the defendant comes here with the District Judge's findings of fact, rulings of law and a transcript of the evidence. The crucial question is whether the finding that two transfers of stock by a taxpayer to his son, while in form sales, were in fact gifts, should stand. If sales, the taxpayer was entitled to a tax deduction. If gifts, no such deduction was allowable, and the action can not...
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